Northwest Hydraulic Consultants Ltd. v. R., 98 DTC 1839, [1998] 3 CTC 2520 (TCC) -- summary under Interpretation Bulletins, etc.

By services, 28 November, 2015

Bowman TCJ. stated (at pp. 1840-1841):

"In general I am reluctant to rely too heavily on interpretation bulletins and information circulars in determining contested issues under the Income Tax Act. The reason for this is that in any litigious situation it seems somewhat unfair for an independent arbiter to place much weight on the rules of the game devised by one of the players."

Topics and taglines
Topic
Statutory Interpretation - Interpretation Bulletins, etc.
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340239
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